On June 4, the Securities and Exchange Commission provided additional analysis related to its proposed rules for pay ratio disclosure.  The staff believes that the analysis will be informative for evaluating the potential effects on the accuracy of the pay ratio calculation of excluding different percentages of certain categories of employees, such as employees in foreign countries, part-time, seasonal, or temporary employees as suggested by commenters.  The staff is making the analysis available for public comment – comments may be submitted by July 6.  Release.  Analysis.